Caseware UK (AP4) 2022.0.179 2022.0.179 2023-06-302023-06-302022-06-291No description of principal activityfalsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14203538 2022-06-28 14203538 2022-06-29 2023-06-30 14203538 2021-06-29 2022-06-28 14203538 2023-06-30 14203538 c:Director1 2022-06-29 2023-06-30 14203538 d:OfficeEquipment 2022-06-29 2023-06-30 14203538 d:OfficeEquipment 2023-06-30 14203538 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-06-29 2023-06-30 14203538 d:CurrentFinancialInstruments 2023-06-30 14203538 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 14203538 d:ShareCapital 2023-06-30 14203538 d:RetainedEarningsAccumulatedLosses 2023-06-30 14203538 c:FRS102 2022-06-29 2023-06-30 14203538 c:AuditExempt-NoAccountantsReport 2022-06-29 2023-06-30 14203538 c:FullAccounts 2022-06-29 2023-06-30 14203538 c:PrivateLimitedCompanyLtd 2022-06-29 2023-06-30 iso4217:GBP xbrli:pure
Registered number: 14203538









CASTLE VALE PUBLISHERS LTD

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD 29 JUNE 2022 TO 30 JUNE 2023

 
CASTLE VALE PUBLISHERS LTD
REGISTERED NUMBER: 14203538

BALANCE SHEET
AS AT 30 JUNE 2023

30 June 2023
Note
£

Fixed assets
  

Tangible assets
 4 
6,759

  
6,759

Current assets
  

Debtors: amounts falling due within one year
  
3,773

Cash at bank and in hand
  
1,180

  
4,953

Creditors: amounts falling due within one year
 6 
(31,007)

Net current (liabilities)/assets
  
 
 
(26,054)

Total assets less current liabilities
  
(19,295)

  

Net (liabilities)/assets
  
(19,295)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(19,296)

  
(19,295)


Page 1

 
CASTLE VALE PUBLISHERS LTD
REGISTERED NUMBER: 14203538

BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2023

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 18 March 2024.




Mrs K Couzens
Director

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
CASTLE VALE PUBLISHERS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

1.


General information

Castle Vale Publishers Ltd is a private company limited by shares, incorporated in England and Wales, with a company registration number of 14203538. The address of its registered office is 128 City Road, London, United Kingdom, EC1V 2NX.
The financial statements cover the period from 28 June 2022 to 30 June 2023.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company meets its day to day working capital requirements with the support of the director's loan accounts. In the opinion of the director, this support will continue to be available and adequate for the foreseeable future. On this basis the director considers it appropriate to prepare the financial statements on the going concern basis. The financial statements do not include any adjustments that would result from a withdrawal of the director's support.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
CASTLE VALE PUBLISHERS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

2.Accounting policies (continued)


2.4
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
10%

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.

Page 4

 
CASTLE VALE PUBLISHERS LTD
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


Additions
7,510



At 30 June 2023

7,510



Depreciation


Charge for the period on owned assets
751



At 30 June 2023

751



Net book value



At 30 June 2023
6,759


5.


Debtors

2023
£


Prepayments and accrued income
3,773

3,773



6.


Creditors: Amounts falling due within one year

Period ended 30 June 2023
£

Other creditors
29,373

Accruals and deferred income
1,634

31,007



Page 5